SUMMER TRAINING REPORT

On
CASH FLOW STATEMENT
At
THOMSON PRESS

Submitted to
Maharishi Dayanand University Rohtak,
for
Partial Fulfillment of the award of degree of

MASTERS OF BUSINESS ADMINISTRATION

(BATCH-2016 - 2018)

Submitted to: Submitted by:

Controller of examination Komal Kumari
MDU , Rohtak Reg. No. 13DAVCF1239
Under guidance from: Roll. No.
Ms. Meenu Dhembla

INSTITUTE OF
MANAGEMENT & TECHNOLOGY
[Approved by AICTE, and affiliated to M.D.U, ROHTAK]
TIGAON ROAD, NEAR SAI DHAM, FARIDABAD – 121002
 ACKNOWLEDGEMENT

A project report has never been the sale product of the person whose name appears on
the cover. There are always some people whose guidance proves to be of immense help
in giving its final shape . So , it is my first duty to express my gratitude towards all of
them .
Success in my endeavor calls for co - operation and the valuable for senior and
colleagues . I am thankful to MDU University , for granting me permission to take up
this project . This was brought out to me while undergoing my summer training. First ,
of all I would like to convey my heart full gratitude to Mr. Sanjeev Tandon (Finance)
for giving me permission to work on a project in this organization. I am also thankful
to Mrs. SEEMA JASWAL who has provided me supervision and guidance during my
project work I cherish to record my thanks to management of THOMSON PRESS
(INDIA) LIMITED.
I am hearty thankful to Ms. Meenu Dhembla of MBA department for allowing me to
undergo this training .which helped me a lot in solving my problems.
Last but not the least; I am extremely thankful to god who is the ultimate guide
providing me with valuable insist , courage and determination at every doorstep , if I don’t
mention here that love , affection & co -operation which I received from my family
members. They too helped me a lot in completing this report.

Komal Kumari
 PREFACE

There are no lifts or escalators in the world of success. There are only stairs leading
from one level to the next. There is no shortcut to success neither can success come
solely through luck or good fortune. To pluck more than luck is essential for success,
since fortune favors the brave and not the fickle minded. in the nutshell, there is only one
way to achieve success and that is hard work performed as per a wall conceived and
imaginative plans.

“If knowledge is power, then knowledge applied is power realized”. INSTITUTE OF

MANAGEMENT & TECHNOLOGY, FARIDABAD (HARYANA) is a professional
course, which provides the students with the intelligence, and power they need to conquer
the business world of this era .

As a part of the curriculum, the students are required to undergo a practical training in
a reputed business organization for a stipulated period of 8 weeks. This training gives a
first hand knowledge and experience to the student and helps them to know about the
real business world. It serves as a direct exposure to an organization and its ways of
functioning. I have learnt a large number of things about the business world - the sweet
& bitter truth.

Komal Kumari
 DECLARATION

I Komal Kumari Registration No 13DAVCF1239 Roll No. …………….. Class

MBA 3rd sem of the Institute of Management & Technology, Faridabad hereby
declare that the Summer Training Report entitled , “Cash Flow Statement ” is an original
work and the same has not been submitted to any other institute for the award of any
other degree . A seminar Presentation of the Training Report was made on ……….. . and
the suggestions as approved By the faculty were duly incorporated.

Presentation Incharge Signature of the Candidate

(Faculty)

Forwarded by

Director/ Principal of the institute

 TABLE OF CONTENTS

S.NO. CHAPTERS PAGE NO.

1. INTRODUCTION
 Significance of study/problem
1  Literature review
 Conceptualization
 Focus of study/problem
 Objectives of the study

2. RESEARCH METHODOLOGY
 Industry profile
 Profile of the Organisation
2  Research design
 Sample size and techniques
 Data collection
 Analysis pattern
 Limitations of the study

3 3. MICRO ANALYSIS

4 4. MACRO ANALYSIS

5. SUMMARY OF THE STUDY

5  Findings of the study
 Recommendations

6 BIBLIOGRAPHY

7 APPENDICES
CHAPTER – 1
INTRODUCTION
 INTRODUCTION

CASH FLOW STATEMENT

A CFS is statement - showing inflows and out flows of cash during a particular period .
In other , it is a summary of sources and application of cash during a particular spend of
time . It analysis the resources or changes in balance of cash between the two balance
sheet dates . The term cash stands for cash and cash equipments.
This cash balances sheet can be matched with the firm needs for cash during the period ;
and accordingly , arrangements can be made the deficit or invest the surplus cash
temporarily . A historical analysis of cash flows provides in sight reliable cash flow
projection for the immediate future.
CFS explains the causes of changes in the cash balances of the firm by showing the
sources of cash receipts and purposes for which the payments were made.
Cash : Comprises cash on hand and demand with banks.
Cash Equipments: are short term, liquid investments that are readily convertible into
known amounts of cash and which are subject to an in significant risk of change in
value . Example of cash equipments are treasury bills , commercial paper etc.
Cash Flows: are inflows and outflows of cash e equipments . It means the movement of
cash into organization and movement of cash out of the organization . The difference
between the cash inflows and outflows is known a net cash flow , which can be either
net cash inflow or net cash outflow.

Meaning of cash flow

In financial accounting, a cash flow statement, also known as statement of cash flows, is

a financial statement that shows how changes in balance sheet accounts and income affect cash

and cash equivalents, and breaks the analysis down to operating, investing and financing

activities. Essentially, the cash flow statement is concerned with the flow of cash in and out of

the business. The statement captures both the current operating results and the accompanying

changes in the balance sheet. As an analytical tool, the statement of cash flows is useful in

determining the short-term viability of a company, particularly its ability to pay bills.

International Accounting Standard 7 (IAS 7), is the International Accounting Standard that deals

with cash flow statements.

People and groups interested in cash flow statements include:

 Accounting personnel, who need to know whether the organization will be able to cover

payroll and other immediate expenses

 Potential lenders or creditors, who want a clear picture of a company's ability to repay

 Potential investors, who need to judge whether the company is financially sound.

Terms

Cash Flows: are inflows and outflows of cash e equipments . It means the movement of
cash into organization and movement of cash out of the organization . The difference
between the cash inflows and outflows is known a net cash flow , which can be either
net cash inflow or net cash outflow
Cash flow statements assess the amount, timing, and predictability of cash-inflows and cash-
outflows, and are used as the basis for budgeting and business-planning
SIGNIFICANCE OF STUDY

The chief advantages of cash flow statement are:

1. A projected cash flow statement can be prepared in order to know the future cash
position of a concern so to enable a firm to plan and coordinate its financial
operations properly.

2. By preparing this statement , a firm can come to know as to much cash will be
needed to make various payment and hence the can plan to arrange for the future
requirement of cash.

3. Cash flow analysis is more useful and appropriate than flow analysis for short -
term analysis, as is very short period it is cash , which is more reverence then the
working capital for forecasting the ability of the firm to, meets its immediate
obligation.

4. Cash flow statement prepared according to As - 3 is more suitable for making

comparison then the fund flow statements is no standard format used for the same.

5. Science cash flow statement is basis of accounting ; it is very useful in the

evolution of cash position of the firm.

6. Cash flow statement helps in planning the repayment of loan , replacement of fixed
assets and other similar long term planning of cash.

7. It had better explain the causes for poor cash position in spite of substantial profit
in a firm by throwing light on various applications of cash made by firm.
 Review of existing Literature

CASH FLOW STATEMENT

A CFS is statement - showing inflows and out flows of cash during a particular period .
In other , it is a summary of sources and application of cash during a particular spend of
time . It analysis the resources or changes in balance of cash between the two balance
sheet dates . The term cash stands for cash and cash equipments.

This cash balances sheet can be matched with the firm needs for cash during the period ;
and accordingly , arrangements can be made the deficit or invest the surplus cash
temporarily . A historical analysis of cash flows provides in sight reliable cash flow
projection for the immediate future.

CFS explains the causes of changes in the cash balances of the firm by showing the
sources of cash receipts and purposes for which the payments were made.

Here are a few ways the statement of cash flows is used.

1. The cash from operating activities is compared to the company's net income. If the cash
from operating activities is consistently greater than the net income, the company's net
income or earnings are said to be of a "high quality". If the cash from operating activities
is less than net income, a red flag is raised as to why the reported net income is not
turning into cash.

2. Some investors believe that "cash is king". The cash flow statement identifies the cash
that is flowing in and out of the company. If a company is consistently generating more
cash than it is using, the company will be able to increase its dividend, buy back some of
its stock, reduce debt, or acquire another company. All of these are perceived to be good
for stockholder value.

3. Some financial models are based upon cash flow.

 Conceptualization of cash flow statement

Every big and small firms performs cash transactions. Cash transaction refers to cash inflows and
outflows.Cash inflows and outflows help to review success, failure of a firm and its ability to
meet maturing debts. Such review and evaluation are possible if the statement of cash flow is
prepared.Accounting standard Board(ASB) at international level in 1996 suggested every firm to
publish the statement of cash flow along with the final accounts. Since then the statement of cash
flow is getting more recognition than funds flow statement.

The statement that shows cash inflows and outflows of a firm for a specified period is called the
cash flow statement. Cash flow statement demonstrates where the cash has come during the
period and what the firm has done with the available cash. Therefore, cash flow statement shows
a picture of cash movement occurred in and out from a firm during a year in a summarized
form. Cash flow statement gives a picture of sources and applications of cash of a firm for a year.

The cash flow statement is not a cash book because it demonstrates inflows and outflows of cash
and near to cash items. Cash and near to cash cover entire items of current assets and current
liabilities. The cash flow statement reports increase and decrease in cash by listing in meaningful
categories in terms of operating,investing and financing activities.
 FOCUS OF THE STUDT/PROBLEM

The statement of cash flow reports the impact of a firm's operating, investing and financial
activities on cash flows over an accounting period. The cash flow statement is designed to
convert the accrual basis of accounting used in the income statement and balance sheet back to a
cash basis.

The cash flow statement will reveal the following to analysts:

1. How the company obtains and spends cash

2. Why there may be differences between net income and cash flows
3. If the company generates enough cash from operation to sustain the business
4. If the company generates enough cash to pay off existing debts as they mature
5. If the company has enough cash to take advantage of new investment opportunities
 OBJECTIVES OF THE STUDY

The basic purpose of the study is to get an insight of the Finance Department of Living
Media India Limited (part of India Today Group of Companies ). The main objectives
are:

 To understand the work culture , duties and tasks performed by each individual
of the Finance Department

 To analyze Cash Management System and Quarterly Information System.

 To. analyze the basics of Management Information System and Bank
Reconciliation System.
 To analyze the procedure and Documentation involved for obtaining Loans and
the terminology used in such documents.
 To understand the linkages. between the various departments of the organization.
 To learn various things which come across while dealing in Finance.
 Understanding of Stock and Debtors Statement and Monthly Select Operational
Data prepared by the company on monthly basis.
 Understanding and computations of Interest on Term Loans and on Working
Capital Loan of various banks.
 Report is prepared with the objective that it is helpful for various parties
like
 The researchers can use the study for the further analysis and
recommendations.
 The company executives can utilize the training report for the purpose of
Financial Management.
 The training students can use the report to undergo the various accounting
concepts.
 CHAPTER -2
RESEARCH
METHODOLOGY
Research methodology
Research Methodology Research in common parlance refers to a search for knowledge. One
can also define research as a scientific and systematic search for pertinent information on a
specific topic. In fact, research is an art of scientific investigation. Research is an academic
activity and as such the term should be used in a technical sense10. According to Clifford
Woody research comprises defining and redefining problems, formulating hypothesis or
suggested solutions; collecting, organizing and evaluating data; making deductions and
reaching conclusions; and at last carefully testing the conclusions to determine whether
they fit the formulating hypothesis. Research is, thus, an original contribution to the
existing stock of knowledge making for its advancement. It is the pursuit of truth with the
help of study, observation, comparison and experiment. In short, the search for knowledge
through objective and systematic method of finding solution to a problem is research. The
systematic approach concerning generalization and the formulation of a theory is also
research. The title of the study is “Study of Financial Performance Evaluation of Indian
Companies”. The research evaluates two leading companies of leading five industries of
India. It includes industries like Automobiles four wheeler, Steel, Cement, Pharmaceuticals
and Banking. A criterion to select the companies is their turnover year over year. The
research is purely based on secondary data as it takes all printed financial statements and
market announcements.
 INDUSTRY PROFILE

Thomson press (India) limited

Thomson Corporation

Thomson Press (India) Ltd . is the largest and the most diversified printing house in
South Asia having a turnover of more than 200 crores with multi locational units.

It has been in operation for over 40 years and is part of the India Today GROUP.

A major multimedia company having interests in printing, publishing Group, internet,

television and radio.

Customer Service is taken care of by its wide network of sales offices in Delhi,
Mumbai, Kolkatta, Bangalore and overseas in New York , London , and Melbourne.
Thomson press is a member of two prestigious World Bodies GATF and PIRA. Revenue
for the year 2006 - 2007 was us $60 million on an asset base of us $ 34 million.

Thomson press (I) limited, an ISO 9002 company was incorporated in 1967 with
technical & financial collaboration of Thomson International Corporation of Canada,
as a public limited concern with 51% equity. The parent plant located at
Faridabad was inaugurated on 9th march 1967 , by Dr. Zakir Hussein which is
celebrated as company annual day. Today it is recognized as India’s most well
equipped and comprehensive printing plant, employing a work force of over 1700
people . It possesses a unique infrastructure among printing establishment in the country
providing under one roof, turnkey services for a range of printed work.

Thomson Press (I) ltd. is one of the largest commercial printing house in South
East Asia . Thomson press has worked to exemplary high standard of printing
technology with the use of latest state – of - art technology and an excellent pool
of talent, trained and highly skilled work force led by dynamic managers and
management staff. Thomson press management has thereafter kept pace with Japan,
U.K. , France, USA, Canada, Italy, Israel etc., by close globalization with other
printing companies & equipment manufactures on a regular basis.
The company’s registered office is at k9 block , Connaught Circus, New Delhi and the
main unit is at Faridabad.

It facilities range from design arrangements, high speed filmsetting, electronic

scanning and pre press proofing to sophisticated multicolor offset printing and the latest
binding and finishing product for print product.

The company is commercial printer and supplier of magazines like

India Today, Business Today, Computers Today , and Readers Digest. It also produces
large number of multicolor posters, brochures , folders annual report, and company
manuals apart from day to day activities . Thomson press is also engaged in printing
Cheques , security bonds , and airline tickets.
 The company has received national and international recognition for
delivering printed material by stringent measures of on -line quality control on
purchasing, vendor evaluation and process controlled production facilities with an eye
for quality where the service is customer driven.

To constant keeping pace with technological advancements in every field of the

trade has been the Thomson’s policy since its inception . The last few years in
particular have been years of high technology acquisition for the press.

“QUALITY THROUGH PEOPLE AND TECHNOLOGY”

COMPANY VISION

COMPANY MISSION

To recognize the customer's right to Quality, Services , Timely Delivery and Cost.
To ensure maximum satisfaction to the clients.
 To continue to maintain ethical practices , legal, social, personal conscience
framework.
To encourage individual growth to fullest potential.
To maintain high degree of efficiency and attain international standards.
Quality through people and technology.

Objectives of the company

Aim of Profit Maximization with customer satisfaction.

To satisfy the demands of growing organization , employees and the clients.

To ensure maximum satisfaction to the clients.

To maintain integrity & fair play.

To function as a model unit , follow all the laws applicable, report profits and pay
all the levied taxes.
To maintain an open information system & understanding within the company and
outside.
 ORGANISATION PROFILE
The Thomson Corporation was one of the world's largest information companies. It was
established in 1989 following a merger between International Thomson Organisation Ltd (ITOL)
and Thomson Newspapers. In 2008, it purchased Reuters Group to form Thomson Reuters. The
Thomson Corporation was active in financial services, healthcare sectors, law, science and
technology research and tax and accounting sectors. The company operated through five
segments (2007 onwards): Thomson Financial, Thomson Healthcare, Thomson Legal, Thomson
Scientific and Thomson Tax & Accounting.
Until 2007, Thomson was also a major worldwide provider of higher education textbooks,
academic information solutions and reference materials. On 26 October 2006, Thomson
announced the proposed sale of its Thomson Learning assets. In May 2007, Thomson Learning
was acquired by Apax Partners and subsequently renamed Cengage Learning in July. The
Thomson Learning brand was used to the end of August 2007.
Subsequently, on 15 October 2007, Educational Testing Service (ETS) finalized acquisition of
Thomson's Prometric. Thomson sold its global network of testing centres in 135 countries, for a
reported $435 million. Prometric now operates as a wholly owned subsidiary of ETS.
On 15 May 2007, the Thomson Corporation reached an agreement with Reuters to combine the
two companies, a deal valued at $17.2 billion. On 17 April 2008 the new company was created
under the name of Thomson Reuters. The chief executive officer of Thomson Reuters is Jim
Smith, and the chairman is David Thomson, formerly of the Thomson Corporation. Although it
was officially a Canadian company and remained Canadian owned, Thomson was run from its
operational headquarters in Stamford, Connecticut, in the United States.

Projects Of Major Advertising Agencies Such As

Bates
Lintas
R,K Swamy- Bbdo
Gray
OTHERS ARE:-

Itc
Becton & Dickinson
Lic of India
Nestle
Otto Burlington
Rediffusion
Mudra
Sahara airlines
State Bank of India
UCO Bank
Punjab & Sind Bank
Escorts
Times of India

Magazines & publications

Press executes the demanding deadline and quality requirements of:

All India Today Group Publications

Readers digest

Amway

30 more magazines for other publishers

Print media
India Today: English
India Today: Telugu
India Today: Malayalam
India Today: Hindi
India Today: Tamil
India Today Plus
Golf Digest
Cosmopolitan
Business Today
Time
Fortune
India Today Travel Plus

MUSIC BUSINESS
Music today: audio cassettes & compact discs.
ELECTRONIC MEDIA
The company started diversifying in to the business of electronic media in 1995. TV
Today Network Ltd. launched a 24 hour Hindi news current affairs channel viz. – “Aaj
Tak” .the channel went operational in December 2000 & is a highly popular channel.

Quality policy of Thomson Press

They pledge to achieve customer satisfaction by continual improvement in their processes

and excellence in quality . They wish to achieve this by:

Deploying specific , measurable and time- bound objectives in all processes in various
functions.
 
Motivating their workforce for excellent standards in their work procedures through
kaizen.
Committing suppliers to continually work on improvement in quality standards.
Working as a well - knit team to ensure that our quality objectives are met.
   

Role of quality assurance in Thomson press

  Defect Prevention

  By setting standard:

    Standard has been set as per the ISO 9001 - 2000 international quality
system and has been certified from BSI India Pvt. Ltd . The standard is
 
being revised from time to time whenever there is some improvement or
modification in the system.

    Ensuring adherence of the standard:

    Periodical audit of the system standard is being conducted to check the

  compliance of the standard.
    Corrective and preventive action:

    Every customer complaint is being thoroughly investigated for its origin and
  reason . Necessary corrective & preventive action is being taken in
consultation with the concerned departments.

  Defect detection

    By gathering data constantly on occurrence of defect:

    Every job undergoes thorough inspection before dispatch as per the

 
inspection plan & defect checklist.

    By sending information about defects to relevant departments:

    Daily, weekly & monthly reports are being sent to the relevant departments
  and the same are being reviewed periodically with the concerned
departments.

THOMSON PRESS

Organization and Management

A Board of Directors manages the company . Professional managers supported by highly

qualified staff and technical personnel to implement corporate policies head all functions .
Some of the key personnel are:

Mr . Aroon Purie - Editor In Chief

Mr. Anil Mehra - Group Executive And Finance Director
Ms. Mohini Bhullar - Publishing Editorial
Mr. Prabhu Chawla - Group Editorial
Mr. Ashish Bagga - Publisher & Executive Director
Ms. Mala Sekhri - Publisher - Lifestyle Grou
 SWOT ANALYSIS OF THOMSAN PRESS

SWOT Analysis

1. One of the largest publishing company with 1.3 million square foot
manufacturing facility 
2. Provides quality printing services to businesses through skilled book printers
and manufacturers
3. Best customer service for every client through ‘Manufacturing Client Services’ 
4. Hi-tech technology to meet the demands on time with a target of 24-hour
cycle time and excellent distribution center
Strengths 5. Has a strong impact of global publishing services.

1.More importance is given to real time, high-impact, multimedia news and

information services to newspapers by parent company and lesser commerical
printing
2. No own brands under publication
Weaknesses 3. Being a prime news service, open to backlash and criticism

1. Acquire other publications to enter story book publications

2.Operate locally to meet the demands  of all the customers
Opportunities 3.Establish its own brands to increase its growth

1. Increasing raw material costs and technological changes

2.Improvement of local players in respective countries grabbing the
opportunities
Threats 3.Self Cannibalization through its own advancement of media

FUTURE PROSPECTUS

Guided by rentless focus on our value added internationally proven advisory strategies and
services, we will constsntly strivre to implement the critical initiatives required to achieve our
future prospectus.in doing this, we will deliever operational excellence in every corner of the
organization and meet or exceed our commitments.
 RESEARCH DESIGN

A research design is the arrangement of condition for collection and analysis of the data in the

manner that aims to combine relevance to the research purpose with the economy in procedure

In fact the research design is the conceptual structure with in which research is conducted, it

constitutes the blueprint for the collection, measurement and analysis of data

Descriptive Research Design :

Sometimes an individual wants to know something about a group of people. Maybe the
individual is a would-be senator and wants to know who they're representing or a surveyor who
is looking to see if there is a need for a mental health program.

Descriptive research is a study designed to depict the participants in an accurate way. More
simply put, descriptive research is all about describing people who take part in the study.

THE REASON FOR WIDE USE OF SURVEY DESIGN

 It could serve both quantitative as well as qualitative information directly from the
respondents.
 It was quite flexible in terms of data to be assembled method of collection or timing of
research.
Apart from it was presumed that respondent
 Know the answer to the question
 Have authority to answer to these questions
 Were willing to co-operate in answering these questions in the best manner.

RESEARCH INSTRUMENTS

QUETIONNAIRE:
The questionnaire included closed ended questions and multi choice. Answers are to be chosen
by the respondents. The buyer of Bata footwear filled the questionnaire, giving the opinion
without a prompting on my part.

TABLES: This study tables to represent the data collected from the various customers, they are
represented in both, numbers of samples and percentages.

GRAPHS: This table study is also employed graphs to represent the data on the table to give
better interpretation of percentage in the table. The graph used is column, pie and bar and
percentage analysis etc.

SAMPLING SIZE:

This refers to the number of items to be selected from the universe to constitute a sample.

The size of sample should not be excessively too large or too small, so it must be optimum, so a
normal sample size of 100 is selected for research. An optimum sample is one, which fulfills the
requirements of efficiency, representative ness, reliability and flexibility
 SAMPLING TECHNIQUES:

The sampling techniques were followed was judgment sampling method where Bata footwear
are selected.
When sampling, you need to decide what units (i.e., what people, organisations, data, etc.) to

include in your sample and which ones to exclude. As you'll know by now, sampling techniques

act as a guide to help you select these units, and you will have chosen a specific probability or

non-probability sampling technique:

PROBABILITY SAMPLING:

Probability sampling is that every item of the universe has an equal chance of inclusion in the

sample, so it is like a lottery method in which individual units are picked up from the whole

group of population. Probability sampling is also called as ‘random sampling’ or‘ chance

sampling’. The result obtained from probability or random sampling can be assured in terms of

probability. Random sampling ensures the law of Statistical Regularity, which states that if on an

average the sample chosen is a random one, the sample will have the same composition and

characteristic as the universe. This is the reason why random sampling is considered as the best

technique of selecting a representative sample.

In brief, the implications of random sampling are use for the survey.

It gives each element in the population an equal probability of getting into

sample, And all choices are independent of one another. It gives each possible
sample combination an equal probability of being chosen.Keeping this in view we

can define a simple random sample from a finite population as a sample, which is

chosen in such a way that each of possible samples have the same probability of

being selected.

NON- STATISTICAL TECHNIQUES:

Simple non-statistical technique such as drawing of percentage for generalizing tables for
analyzing and graphs for pictorial understanding were used on this study.

SAMPLING PROCEDURE

Sampling procedure refers to “How should be respondents to be chosen”. In this survey the
researcher has used the probability random Sampling to these respondents. In this study, the
survey was also carried out by personal interviews with the potential customers to explain the
need of survey and to extract the real opinions from them for obtaining desired information.

QUESTIONNAIRE:
The questionnaire is the common instrument in collecting primary data. This consists of a set of
questions presented to respondents for their answers. In questionnaire the researcher has used
both closed and open-ended questions.
A) CLOSED-END QUESTIONS:
Pre-specific all the possible answers and respondents make a choice among them. In closed and
questions the researcher has used dichotomous as well as multiple-choice questions.

B) OPEN-END QUESTIONS:
Answers are not pre-specified any answer can be a source of information. A sample
questionnaire has been attached at the end of the Report.
 DATA COLLECTION

One of the important tools for conducting marketing research is the availability of necessary and
useful data. Data collection is in many ways more of an art that a finds. Sometimes the data are
available readily in one form or the other and sometimes they are to be collected a fresh. In the
case of marketing research, the data collection may occupy only a minor part or sometimes it
may be most expensive and time consuming affair. Mainly data can be collected using two
methods. These are: -

i. Primary data

ii. Secondary data

PRIMARY DATA: The data was collected directly from the customers through methods like
survey method .. It helped to know the attitudes and opinions of people, awareness and
knowledge, behavior etc. The sample members were contacted and information was collected
through:

a. Survey Method

b. Observation Method

c. Experience Method.

SURVEY METHOD- Survey is most commonly used method of primary data collection in
marketing research. This method has been used because of its extreme flexibility. Survey
research is the systematic gathering of data from respondents through questionnaire. The
purpose of survey is to facilitate understanding or enable prediction of some aspects of behavior
of the population being surveyed. A questionnaire is a formal list of questions to be answered in
the survey. In the survey method for collecting primary data three techniques can be used.

 Personal Interview

 Telephone Interview
 Mail Interview
SECONDARY DATA: The data was also collected from internal and external sources apart from
the information collected from the field. Secondary data was collected from the following
sources:-

 GOVERNMENT- Records, Generals, Books, Magazines etc.

 COMMERCIAL- Market research companies, Add agencies and private data collection
agencies.

 MISCELLANEOUS SOURCES- These are other sources like old Projects, Public
articles, Files and Books.

 INTERNAL SOURCES- Company resources, Catalogs and Brochures etc.

In this project to get proper information, both primary and secondary data were taken. Primary
data was obtained through questionnaire to customers and interviewing employees of the
organization. Secondary data are obtained from company information, some brochures and from
internet.

AREA OF RESEARCH :

The area of the research is Delhi NCR, Faridabad.. It is in industrial area. It is large size
population area.
Faridabad is the largest city in the north Indian state of Haryana in Faridabad District. It is a
leading industrial centre and situated in the National Capital Region. ..

ANALYSIS PATTREN

Since the structured questionnaire was used, data classified was done easily. This readily
revealed the buying behavior of the despondent towards Thomson Press. Tables were used for
tabulating, analysis was drawn from the table and interference .This leads to conclusion and
recommendation.
 LIMITATION OF THE STUDY

The Project has inherent limitation due to its potential scope

1 Time: Eight weeks is too short to give shape to new idea in an old setup like new
organizations.
2 Limited Area:The area for the research is restricted .
3. Experience: The time was not enough to get much experience .
4. Cost: Cost involved in this project is also a limited factor
5. Lack of Accurate Information: The quality of this project depends upon accurate information.
 CHAPTER-3
MICRO ANALYSIS
MICRO ANALYSIS

The data after collection has proposed and analysis in accordance with the outline late down for
the purpose at the time of developing the research plan.
The data collected in the stated manner tabulated according to the corresponding variables.the
table thus prepared were analysed.

CASH FLOW STATEMENT

 DIRECET METHOD

Cash flows from operating activities

Cash receipts from customer ****

Cash paid to suppliers and employees ****

Cash generated from operation ****

Interest paid ****
Cash flow before extraordinary item ****
+ Extraordinary items ****
- Net cash from operating activities ****
Cash flow from investing activities
Purchase of fixed assets ****
Proceeds from sale of equipments ****
Interest received ****
Dividend received ****
Net cash from investing activities ****
Cash flows from financing activities
Proceeds from insurance of share capital ****
Proceeds from long term borrowings ****
Repayment of long term borrowing ****
Interest paid ****
Net cash from financing activities ****
Net increase in cash and cash equivalent ****
Cash and cash equivalent at beginning of period ****
Cash and cash equivalents in end of period ****

PROFIT AND LOSS ACCOUNTS FOR THE YEARS TO 31 DECEMBER,2016

  19X4 19X5
Z$'000 Z$'000
Operating profit 9,400 20,640
Interest paid - (280)
Interest received 100 40
Profit before taxation 9,500 20,400
Taxation (3,200) (5,200)
Profit after taxation 6,300 15,200
Dividends
Preference (paid) (100) (100)
Ordinary: interim (paid) 1,000) (2,000)
final (proposed) (3,000) (6,000)
Retained profit for the year 2,200 7,100
BALANCE SHEETS AS AT 31 DECEMBER ,2016
Fixed Assets
Plant, machinery and equipment at cost 17,600 23,900
Less: accumulated depreciation 9,500 10,750
8,100 13,150
Current Assets
Stocks 5,000 15,000
Trade debtors 8,600 26,700
Prepayments 300 400
Cash at bank and in hand 600 -
14,500 42,100
Current liabilities
Bank overdraft - 16,200
Trade creditors 6,000 10,000
Accruals 800 1,000
Taxation 3,200 5,200
Dividends 3,200 6,000
3,000 38,400
9,600 16,850
Share capital
Ordinary shares of $1 each 5,000 5,000
10% preference shares of $1 each 1,000 1,000
Profit and loss account 3,000 10,100
9,000 16,100
Loans
15% debenture stock 600 750
9,600 16,850

1 ) NET PROFIT
PROFIT

2010-11 34245
2011-12 37338

2012-13 35396

2013-14 36085

2014-15 52609

2015-16 72032

PROFIT
80000
70000
60000
50000
PROFIT
40000
30000
20000
10000
0
2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

2 ) NET FLOW FROM OPRATING ACTIVITY

 OPERATING ACTIVITY
31-Mar-15 37.16
31-Mar-16 44.31

46 44.31

44
42
40 OPRATING
37.16 ACTIVITY
38
36
34
32
2015 201
6

3) NET FLOW FROM ASSETS

Year ending investment

31-Mar-15 84.01
31-Mar-16 182.65
 182.65
200
180
160
140
120
81.01
100 investment
80
60
40
20
0

2015 201
6

CASH FLOW AFTER TAX

Year Investments (Lakhs) Average Income Cash Flows after Taxes

(Thousands)
2005-06 400,000.00 20000 100000
2006-07 480,000.00 15000 260000
2007-08 280,000.00 28000 440000
2008-09 240,000.00 85000 750000
2009-10 150,000.00 75000 160000
2010-11 260,000.00 64000 200000
2011-12 600,000.00 78000 300000
2012-13 100,000.00 25000 600000
2013-14 250,000.00 18000 800000
2014-15 520,000.00 22000 750000
2015-16 3,280,000.00 430000 4360000
 5000000
4500000
4000000
3500000
3000000
2500000
Investments (Lakhs)
2000000 Average Income
1500000 Cash Flows after Taxes
1000000
500000
0
06 0 7 0 8 0 9 10 11 1 2 1 3 1 4 15 16
0 5- 0 6- 0 7- 0 8- 09- 10- 1 1- 1 2- 1 3- 14- 15-
2 0 20 20 20 2 0 2 0 20 20 20 2 0 2 0

Interpretation:

A)Average rate of return is calculated based on Average income and Average investment
where as Average income in the year 2003-04 is 20000 and investments in the year
2013-14 is 430000
a) The value from 2003-04 and 2013-14 is fluctuating from year to year.
CASH FLOW STATEMENT FOR THE FINANCIAL YEAR 2015-16
 CHAPTER - 4
MACRO ANALYSIS
CHAPTER- 5
CONCLUIONS
AND
 SUGGESTION

FINDINGS OF THE STUDY

According to cash flow statement of the company, the findings of the study are as
follows:
 The company is not a Sick Industrial Company.
 There has been an increase in secured and unsecured loans.
 The company has not accepted any deposit from the public during the year.
 There has also been an increase in loans and advances granted by company.
 The company has paid only a part of term loan during the year.
 The company has got subsidy on generator and freight subsidy incentive on
export this year.

IMPLICATIONS

According to cash flow statement of the company, the suggestions of the study are as
follows:
 The company should try to reduce unnecessary expenditure to the minimum
possible extent.
 The principal amount must be paid in time, which can reduce the internet outflow.

 The purchase of the fixed assets must be made only when there is extreme
requirement.
 In order to avoid the taxes the company should go for more investment.
 The company’s borrowings should be reduced for the minimum time possible.
 The company should make more short - term borrowings rather than the long term
borrowing.

CONCLUSION

From the aggregate study of the company’s polices & methods, I am able to conclude
my report by summarizing into flowing points:

1. The facilities provided to the workers are appreciable.

2. The market position of the company is also very strong.
3. The company can not be called a sick industrial company.
4. The net cash balance of the company has increased very much.
5. The working environment is up to date and makes the employees fulfill their
duties.
BIBLIOGRAPHY

 Kothari, C. R., “Research methodology” sultan Chand publications, New

Delhi, 2001.

 PANDEY, I. M, FINANCIAL MANAGEMENT , VIKAS PUBLICATION

LTD 7th EDDITION

WEBSITES

 www . thomsonpress . com

  www . rediff . com

 www . indiaforge . com

ANNEXTURE

BALANCE SHEET AS AT 31 st MARCH 2015

PARTICULAR SCHEDULE AS AT AS AT
31.3. 2014 31.03.2015

SOURCE OF FUND
Share capital 1 43,887,000 33,887,000
Reserve & capital 2 242,482,678 184,573,685
Loan funds
Secured loans 3 38,167,010 44,701,182
Unsecured loans 4 61,624,885 30,377,006
Total 386,161,573 293,538,873
APPLICATIONS OF FUNDS
FIXED ASSETS
Gross Block 5 493,945,512 354,674,082

Less deprecation 207,768,496 154,315,884

Net block 256,177,016 200,258,198
Capital advance 47,782,033 4,681,861
Capital work in progress 5,153,039 21,619,103
Investments 6 27,949,500 450,000
 CURRENT ASSETS,LOAN &
ADVANCE
Inventories 7 75,981,044 59,063,290
Sundry debtors 8 200,953,500 148,083,290
Cash & bank balance 9 4,067,944 4,613,984
Loan & advances 10 39,857,566 43,399,094
320,859,822 255,160,130
Less: current liabilities &
provisions
Current liabilities 11 250,051,678 175,474,322
Provisions 12 21,708,159 13,256,097
271,759,837 188,730,419
Net Current Assets 49,099,985 66,429,711
Miscellaneous Exp.
TOTAL (RS.) 386,161,573 293,538,873
NODES TO ACCOUNTS 20
 BALANCE SHEET AS ON 31 st MARCH 2016

PARTICULAR SCHEDULE AS AT AS AT
31.3. 2015 31.03.2016

SOURCE OF FUND
Share capital 1 189,548,000 43,887,000
Reserve & capital 2 147,781,755 242,482,678
Loan funds
Secured loans 3 107,893,483 3,816,010
Unsecured loans 4 94,261,519 61,624,885
Total 539,484,757 386,161,573
APPLICATIONS OF FUNDS
FIXED ASSETS
Gross Block 5 584,819,622 463,945,512
Less deprecation 256,381,729 207,68,496
Net block 328,437,893 256,177,016
Capital advance 10,614,659 47,782,033
Capital work in progress 963,395 5,153,039
Investments 6 112,330,350 27,949,500
Current Assets ,Loan & Advance
Inventories 7 122,212,342 75,981,044
Sundry debtors 8 234,700,505 200,953,500
Cash & bank balance 9 10,219,373 4,067,944
Loans & advances 10 71,048,082 39,857,566
438,180,302 320,859,822
Less: current liabilities & Provisions

Current liabilities 11 332,142,498

Provision 12 19,679,345 250,051,678
3,518,21,843 21,708,159
Net current assets 86,358,460 271,759,837
Miscellaneous exp. 780,000 49,099,985
TOTAL (RS.) 539,484,757 3,611,621573
NODES TO ACCOUNTS 20

NOTE- ALL THE FIGURES ARE IMAGENIRY

 PROFIT & LOSS A/C FOR THE YEAR ENDED 31. 03. 2015
PARTICULARS SCHEDULE AS AT 31.03.2015 AS AT 31.03.2014
INCOME
Sale 13 14,22,723,825 1,094,751,729
Other income 14 61,640,525 47,970,152
INCREASE (DECREASE) in stocks 15 12,218,148 11,816,164
1,496,585,498 1,154,538,045
Expenditure
Raw material consumed 16 940,003,491 712,137,132
Manufacturing expenses 17 398,703,847 317,824,490
Administrative and other expenses 18 52,928,908 41,427,768
Financial charges 19 17,041,519 11,318,561
Desperation 5 56,097,568 44,498,510
1,146,775,332 1,127,206,461
Net profit (loss) before tax 31,807,166 27,331,584
Provision for taxation 11,400,000 10,000,000
Profit (loss) after tax 204,407,166 17,331,584
Add: earlier year adjustment 303,823 2,578,732
Profit (loss) available for 20,103,343 19,910,316
appropriation
Surplus (defect) B/F from previous 20,018,185 17,107,869
year
Total profit available for appropriation 40,121,528 37,018,185
Less: provision for dividend 2,194,350

Total profit for the year 37,927,178

Transferred to general reserve - 37,018,185
Profit (loss) carried forward 37,927,178 17,000,000
NOTES TO ACCOUNTS 20 - 20,018,185

NOTE- ALL THE FIGURES ARE IMAGENIRY.

 PROFIT & LOSS A/C FOR THE YEAR ENDED 31 .03. 2016
PARTICULARS SCHEDULE AS AT 31.03.2015 AS AT 31.03.2014
INCOME
Sale 13 1,856,069,467 1,422,723,825
Other income 14 42,107,757 61,640,525
INCREASE (DECREASE) in stocks 15 20,578,386 12,218,148
1,918,755,610 1,496,585,498
Expenditure
Raw material consumed 16 1,134,254,259 940,003,491
Manufacturing expenses 17 601,874,707 398,703,847
Administrative and other expenses 18 69,714,721 52,928,908
Financial charges 19 21,636,824 17,041,519
Desperation 5 49,151,372 56,097,568
1,876,631,884 1,146,775,332
Net profit (loss) before tax 42,123,726 31,807,166
Provision for taxation 14,140,790 11,400,000
Profit (loss) after tax 27,982,936 20,407,166
Add: earlier year adjustment 2,22,859 303,823
Profit (loss) available for appropriation 25,60,077 20,103,343
Surplus (defect) B/F from previous 72,927,178 20,018,185
year
Total profit available for appropriation 9,868,725 40,121,528

LESS: Provision for dividend 2,194,350

TOTAL FOR THE YEAR 98,687,255 37,927,178

Transferred to General reserve - -

Profit (loss) carried forward 98,687,255 37,927,178

NOTES TO A/C 20